Prepare a December 31 income statement, equity statement and balance sheet in proper form for Surety Insurance from the following items and amounts: Account Description Debit Credit $ 40,000.00 $ 3,500.00 Commissions Earned Accounts Payable Accounts Receivable $ 5,000.00 M Bruno Capital $103,500.00 Office Equipment Advertising Expense Cash $10,000.00 $ 3,200.00 $ 7,500.00 $ 35,000.00 Land M Bruno Capital Withdraw $ 22,800.00 Notes Payable Office Supplies Salaries Expense Salaries Payable Building $50,000.00 500.00 $ 12,000.00 $ 1,000.00 $105,000.00 3,000.00 Unearned Revenue $201,000.00 $201,000.00 Total